Food Service Fund: Used for the operation of the district’s food service program, and primarily funded by the Federal Free and Reduced Meals Program and breakfast/lunch fees.

 

Community Service Fund: Used for community education programs and services including Community Education, Early Childhood Family Education (ECFE), School Readiness (Preschool), Adult Basic Education (ABE), and primarily funded by the State and participant fees. 

 

Building Construction Fund: Used for construction and renovation projects in district facilities funded by the sale of bonds, capital loans, etc.

Debt Service Fund: Used to pay off bonds previously approved by district voters for building construction and renovations.

Trust Fund: Used to hold donations allocated for local scholarships for graduating students.

 

OPEB Irrevocable Trust Fund: Used to hold funds for post-employment (retirement) benefits such as life insurance and health care premiums.

OPEB Debt Service Fund: Used to hold levy proceeds and repay OPEB (other post-employment benefits) bonds.

The majority of the money that Big Lake Schools receives for its general fund comes from the State of Minnesota (typically 80-90%). The state determines how much funding Big Lake Schools receives through a complex funding formula that considers our student population, special needs, property wealth and several other factors. 

Despite recent legislative efforts to increase school funding, on average districts receive significantly less for each student today than they did in the early 1990s. This is due to the basic funding formula remaining relatively stagnate over the past two decades. Click here to see a chart showing the disparity over time. (Source: 2021 School for Equity in Education)

 

Local property taxes is the second largest source at around 10-15%. Other revenue sources include class fees, donations, facility rental, etc. The smallest revenue source is the Federal government, which provides about 1 percent of Big Lake's revenue.

Visit the Minnesota Department of Education's Revenue Reports for specific percentages.

Expenditures are tracked using the 10 categories below as required by the State. Big Lake spends about 80 percent of its money in categories directly related to students and learning.

1. District Level Administration - expenditures for the school board, superintendent, superintendent's secretary, human resources, payroll, business services, technology, communications, legal services, and printing. Expenditures include not only salaries, but benefits, professional memberships, and other job-related expenses.
2. School Level Administration - expenditures for the administration of individual schools, including the cost of principals, assistant principals, and administrative assistants. Expenditures include not only salaries, but benefits, professional memberships, and other job-related expenses.
3. Regular Instruction - expenditures for elementary and secondary classroom instruction including teacher and classroom aid salaries and benefits and classroom supplies and materials.
4. Career and Technical Instruction - expenditures for courses and activities which develop knowledge skills, attitudes and behavioral characteristics for students seeking career exploration and employability. 
5. Special Education - expenditures for activities providing learning experiences for pupils who qualify for special education services.
6. Student Activities and Athletics - expenditures for district-offered activities and athletics including clubs, fine art activities, and sports.
7. Instructional Support Services - expenditures for curriculum development, libraries, media centers, audio visual support, staff development, and computer-assisted instruction.
8. Pupil Support Services - expenditures include services provided to students such as counseling, guidance, health services, psychological services, and attendance and social work services.
9. Operation Maintenance and Other - expenditures for operation, maintenance, improvement and repair of district buildings, grounds and equipment. Includes expenditures for custodians, fuel for buildings, electricity, telephones, insurance, etc.
10. Student Transportation - expenditures for transportation of students including contracted services and transportation safety activities.

Community members can run an expenditures report on the Department of Education's website to see where Big Lake's revenue is spent.

Every property owner pays property taxes for the various taxing jurisdictions in which their property is located. These jurisdictions include county, city or township, school district, and any other applicable special districts. Sherburne County collects the taxes from property owners and distributes the funds to the appropriate taxing jurisdiction. Click here to view a chart showing the key steps in the property tax calculation process.

  

Each year the different jurisdictions set their own tax levy as allowed by law. School districts are the only government entity that must hold an election to increase the amount of taxes collected; all other entities can simply increase the amount without voter approval.

 

The amount of taxes collected by a school district is based on voter-approved levies, which are proposed to residents, voted on during elections, and must be approved by the majority. There are three types of voter-approved levies.

• Operating Levies: can be used to pay for any operational expense of the district including salaries, classroom supplies, utilities and transportation.  The duration of an operating levy can last up to 10 years. School districts are forced to rely more and more on operating levies due to state funding not keeping pace with the rate of inflation. 
• Bond Levies: provide one-time revenue for the purpose of new facility construction, additions, or renovations.
• Capital Projects Levies: provide a designated amount of revenue for up to 10 years for a specific project requiring equipment purchases. 

Other Local Levies (line 9b on property tax statement)

Tax Calculations Specific to You